Articles by pawan tewari
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Minimum Alternate Tax-In Most Simple manner
pawan tewari 05 March 2016 at 11:37The concept of MAT was introduced under income tax act to tax companies having profit as per books and declaring dividends but have no significant taxable income because of exemptions, deductions, incentives and tax holidays available to them. The in
Handy MAT Provision
pawan tewari 30 June 2014 at 12:58Objective behind the introduction of MAT: Normally, a company is liable to pay tax on the income computed in accordance with the provisions of the income tax Act , but the profit and loss account of the company is prepared as per provisions of the Co
TDS U/S 194C: Introduction
pawan tewari 07 May 2014 at 12:02Simplified version of section 194c: TDS on contract.Let me introduce two dummy persons Mr Ram (expert) Mrs Ram (little idea of provisions of sec 194c.)Mrs Ram: who are required to deduct TDS u/s 194?Mr Ram: Any person who is responsible to pay a resi
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